This paper provides a theoretical and methodological basis for aligning digital tax control technologies with tax policy principles in Russia and Tajikistan. This study’s value and innovation stem from tax control’s digital shift and linking tech to tax system principles. The object of the study is tax relations and tax administration practices in the digital transformation of public administration in the Russian Federation and the Republic of Tajikistan. The subject of the study is the theoretical and methodological foundations for aligning digital tax control technologies, such as big data, AI, distributed ledgers, the Industrial Internet of Things, and analytical platforms, with the fundamental principles of state tax policy. The research aims to develop the conceptual contours of the theoretical and methodological study and a mechanism for aligning digital tools and tax policy principles, as well as to identify the institutional, legal, axiological, and process conditions that determine the feasibility and limits of integrating digital control tools into the tax systems of Russia and Tajikistan. The study employed abstract and conceptual analysis, a source review and synthesis, theoretical modeling, and generic scientific methods . The author focused on analyzing and assessing digital tools’ compliance with legal, neutral, transparent, predictable, efficient, and fiscally sustainable principles. The work’s finding is a conclusion: there are methodological limitations in the digitalization of tax control. The author presented a conceptual system, highlighted research areas, and called for framework development. This study covers boosting strategic digital tax solutions, tax policies, the digital transformation of tax authorities, and digital tax control systems.
Objective : to critically analyze the possibility of extending the existing spatial criminal law principles to acts committed in the decentralized virtual worlds of the metaverse, and to develop proposals that include updating the approach to establishing jurisdiction over such virtual crimes. Methods : the methodological basis of the research is a set of general scientific methods and approaches of scientific cognition – dialectical, formal logical (analysis and synthesis, induction and deduction), systematic, as well as private scientific methods – formal legal, legal modeling, interpretation. The study relies on an analysis of judicial practice, foreign legislation, technical features of blockchain technologies and decentralized autonomous organizations, which makes it possible to identify gaps in legal regulation and propose conceptually new solutions for determining the crime scene in a virtual environment. Results : the study revealed a limited implementation of the current generally accepted principles of determining jurisdiction in relation to virtual crimes that do not have physical coordinates. The proposed multifactorial jurisdiction model redefines the “crime scene” taking into account factors such as the offender’s digital identity, the nature and location of digital assets, platform management protocols, and the actual damage caused. Assumingly, the immutable and verifiable nature of blockchain transactions can serve as a legal equivalent of a physical presence to establish personal jurisdiction, allowing criminal prosecution to be initiated even in cases where the actual location of the offender remains unknown. Scientific novelty : the paper presents an approach that implies the fundamental transformation of reactive, adaptive legal regulation principles into a proactive, comprehensive framework designed specifically for the unique challenges of the metaverse. A paradigm-changing hypothesis was put forward: that a permanent (stable) digital footprint of the offender in virtual spaces can serve to exercise jurisdiction. The model systematically presents the idea of harm as the most important link between virtual offenses and their consequences in the real world. Practical significance : it is currently impossible to apply legal norms and rules to relations in the metaverse, taking into account their specifics. The main provisions and conclusions of the study can be used to improve the mechanisms of legal regulation of the metaverse and to form international protocols on data exchange and mutual legal assistance for searching and collecting evidence based on blockchain technology. They may help to develop legislative initiatives aimed at creating integrated legal mechanisms that are scalable and resistant to rapid technological changes, characteristic for the digital environment.
The article examines promising directions for improving access to justice in criminal cassation proceedings using modern digital technologies. It is stated that digitalization in this area should expand the possibilities of realization of the right to judicial protection and not create additional procedural barriers or restrictions on ac-cess to justice. The author proposes a system of main directions for digital transformation of cassation pro-ceedings, including creating a mechanism for digital interaction between participants, forming a procedure for remote implementation of procedural rights through personalized electronic access, implementing distributed ledger technology, and developing electronic identification procedures for participants. The necessity of main-taining procedural guarantees while implementing digital innovations is substantiated. Specific amendments to criminal procedure legislation are proposed to implement these directions.
Razvoj kriptovaluta donio je niz izazova poreznopravnim sustavima diljem svijeta, gdje se regulacija i oporezivanje digitalne imovine i dalje prilagođava novim tehnologijama. Rad započinje pojašnjavanjem osnovnih pojmova koji su ključni za razumijevanje kriptovaluta, poput pojma digitalna valuta, blockchain tehnologija, rudarenje i sl. Nadalje, kroz prizmu europskih regulatornih inicijativa, posebna pozornost posvećena je DAC8 direktivi koja osigurava poreznu transparentnost kroz razmjenu informacija o kriptotransakcijama te MiCA Uredbe koja regulira tržište kriptoimovine i ima za cilj zaštititi potrošače i osigurati stabilnost tržišta. Praktična primjena odnosno stavovi izabranih država prema oporezivanju kriptovaluta analizirani su u nastavku rada na primjerima Finske, Austrije i Švicarske koje su razvile specifične strategije za regulaciju i oporezivanje kriptovaluta. Konačno, rad završava detaljnim pregledom trenutnog poreznopravnog tretmana kriptovaluta u Republici Hrvatskoj. Republika Hrvatska aktivno radi na usklađivanju nacionalnog zakonodavstva s europskim zakonodavstvom, posebno kroz implementaciju MiCA uredbe, koja će zasigurno pridonijeti većoj transparentnosti i sigurnosti na tržištu kriptovaluta. Naposlijetku se ističe potreba detaljnijeg razjašnjavanja pojmova vezanih za kriptovalute, što bi pomoglo svim sudionicima na tržištu, kao i povećanje poticaja odnosno olakšica za "startup" kompanije kako bi se tržište kriptovaluta moglo uspješno razvijati u pozitivnom smjeru. kriptovalute, kriptoimovina, DAC8, MiCA Uredba, blockchain tehnologija, rudarenje, porez na dohodak
Muhammad Asrul Maulana, Fajar Muharram, Kharisma Fatmalina Fajri
This research aims analysis of the civil evidentiary principle, ownership of Non-Fungible Token assets can be proven through documents showing transfers from the previous owner to the current owner, as well as other evidence supporting the validity of the transaction. However, because NFT technology is still new and not fully legally recognized, further analysis is still needed to determine the appropriate mode of proof in this context. This study uses a normative method with a statutory approach (statute approach), as well as an analytical approach (analytical approach). The results of this study are to determine the principle of audi et alteram partem, the principle of ius curia novit, the principle of nemo testis indoneus in propria causa, the principle of ne ultra petita, the principle of de gustibus, non est disputandum, the principle of nemo plus juris transferre potest quam ipse habet on non-asset ownership Fungible Tokens. The principle of audi et alteram partem, which ensures that all parties have the right to be heard, upholds fairness in NFT ownership disputes by guaranteeing that each side has an opportunity to present their case.
Ildar Begishev, Veronika Denisovich, Timur Sabitov, A. A. Pass · 5 authors
The article is devoted to the analysis of global issues of the existence in law of a completely new object of criminal legal protection — metaverses. The authors consider it necessary to regulate not only the interactive space of the metaverses, but also the relationships that develop within them. A person is able to realize himself inside the digital space. The metaverse has entered social life, economics and law. They attributed metaverse technology to one of the ten technologies that affect the efficiency of business processes. According to analysts, a significant growth of the virtual economy based on digital assets is expected, and by 2027 40 % of companies will use a combination of Web3, cloud augmented reality and digital twins. And of course, this will require from digital law a comprehensive legal regulation of the metaverse technology, which is absent today as a phenomenon. There were complaints from users about the need to protect their rights in the process of using interactive content, in particular: protection of personal data, property, money, physical integrity, the ability to exercise their intellectual rights. However, before outlining the range of crimes that can be committed in completely new conditions, it is necessary to define in the concept of criminal law the need to protect this space, to regulate human activity in it.
The Russian penitentiary system is a large diversified industry with a total annual output of goods, works and services worth more than 30 billion rubles. The process of integrating such a manufacturer into the national digital economic system requires a special set of tools, one of which, in the author’s opinion, is a smart contract. The object of the study is the sphere of labor adaptation of convicts, subject is digital tools to improve efficiency of production processes and relations in the penitentiary system. The article studies the use of smart contracts as one of the promising directions for improving economic activity of correctional institutions and optimizing the contracting system. As a result of the study, the author concluded that it is advisable to develop smart contracts as a tool to strengthen and develop economic potential of the penitentiary system, and also suggested possible directions of its practical application.
U ovom diplomskom radu je izrađena mobilna aplikacije za glasovanje koristeći blockchain tehnologiju. Aplikacija pruža funkcionalnost kreiranja vlastitih izbora i glasovanje na drugim izborima preko skeniranja QR koda ili unosom adrese glasovanja. Za autentikaciju je korišten Firebase servis dok je za pohranu podataka korišten ethereum blockchain uz pomoć alata Truffle, Ganache, web3 i Solidity programskog jezika. Mobilna aplikacija je kreirana unutar Flutter programskog okvira po DDD arhitekturalnom dizajnu programske podrške. Kroz rad je opisano i trenutno stanje elektroničkog glasovanja i njegove tehnologije, doprinos blockchaina konceptu mobilnog glasovanja i sigurnosne mane ovakvog načina glasovanja.
The creation of platforms for the administration of justice in the context of the COVID-19 pandemic is accelerating and requires urgent solutions to emerging problems.The process of legalization of e-Justice is launched in Russia and is now on the way of expanding to ensure a wider use of various means of communication in trials and introduce digital platforms that use distributed ledger technology and artificial intelligence.The article analyzes the characteristics of online hearings as an element of e-justice, identifies advantages and problematic aspects of their use.The authors study the differences between the new format of online litigation and the ordinary way of participating in remote litigation: videoconferencing that is quite established in legal practice.The study examines issues of legal policy on the new way of trial participation, considers the restrictive measures relating to the spread of COVID-19 in the Russian Federation.The article analyzes the risks associated with the administration of justice online regarding the necessity of respecting the principles of the judicial process, such as the accessibility of justice, adversary principle, the secrecy of the judges' hearing, the guarantee of confidentiality of personal information.The authors propose a series of organizational, technical and procedural measures purposed to ensure effective use of online participation.A conclusion that it is necessary to develop special approaches and long-term targeted preventive measures is drawn on the basis of foreign experience of the functioning of judicial authorities during a pandemic.
Человеку по своей природе свойственно все упрощать и оптимизировать процесс своей работы. Изобретение компьютера и вычислительной техники позволили людям упростить и облегчить математические вычисления. Очередь оцифровывания добралась и до договорного права. В настоящей статье автор на основе гражданского законодательства Российской Федерации и зарубежных стран проводит анализ возможности применения смарт-контракта и юридические последствия его использования. It is human by nature to simplify and optimize the process of his work. The invention of the computer and computing technology allowed humans to simplify and facilitate mathematical calculations. The line of digitization has also reached contract law. In this article, the author analyzes the possibility of using a smart contract and the legal consequences of its use based on the civil legislation of the Russian Federation and foreign countries.
The article deals with the certain aspects of the criminal law measures appliedto legal entities, the phenomenon of electronic legal entities (Decentralized Autonomous Organization or Decentralized Autonomous Corporation), the possibility of applying criminal law measures to electronic legal entities.